ATLAS JEWELLERY PVT. LTD., vs. COMMISSIONER OF INCOME TAX (APPEALS)-1V,

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WP(C)/6546/2019HC KeralaKLHC01016875201927 March 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the petitioner's counsel that, in view of the order dated March 25, 2019, passed by the Commissioner of Income-Tax (Appeals)-I, the prayer in the writ petition was not being pressed. The Court accepted this statement and granted the petitioner the liberty to work out their grievances, if any, against the order dated March 25, 2019, in accordance with law. Consequently, the writ petition was closed. No specific findings were made on the merits of the original grievance, as the petition was withdrawn in its current form.

What were the facts?

The petitioner, Atlas Jewellery Pvt. Ltd., filed a writ petition before the High Court of Kerala. The petition was directed against the Commissioner of Income-Tax (Appeals)-IV and other revenue authorities. The petitioner's counsel submitted that in light of an order dated March 25, 2019, passed by the Commissioner of Income-Tax (Appeals)-I, the prayer in the writ petition was not being pressed. The counsel sought liberty to pursue their grievances against the said order of March 25, 2019, in accordance with law. The Court accepted this submission and granted the liberty sought, closing the writ petition.

What were the issues?

1. Whether the petitioner is entitled to press the prayer in the writ petition, given a subsequent order passed by the Commissioner of Income-Tax (Appeals)-I. Assessee's Contention: The assessee's counsel submitted that due to the order dated March 25, 2019, passed by the Commissioner of Income-Tax (Appeals)-I, the prayer in the writ petition was no longer being pressed. The assessee sought liberty to pursue their grievances against the said order in accordance with law. Revenue's Contention: The judgment does not record any specific contentions from the revenue side regarding the prayer in the writ petition. However, the revenue was represented by counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY,THE 27TH DAY OF MARCH 2019 / 6TH CHAITHRA, 1941 WP(C).No. 6546 of 2019 PETITIONER/S: ATLAS JEWELLERY PVT. LTD., XI/305H, OPP.CIAL, NEDUMBASSERY, ERNAKULAM DISTRICT - 683 572. BY ADVS. SRI.C.K.KARUNAKARAN SMT.LEKSHMI P. NAIR SRI.ARJUN SATHISH KUMAR RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS)-1V, CR BUILDING, IS PRESS ROAD, KOCHI - 682 018. 2 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA - 680 001. 3 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA - 680 001. 4 TAX RECOVERY OFFICER (CORP)., 3RD FLOOR (304), CR BUILDING, IS PRESS ROAD, KOCHI - 682 018. 5 M/S.GEOJIT FINANCIAL SERVICES LTD., 34/659-0, 1ST FLOOR, CIVIL LINE ROAD, PADIVATTOM, KOCHI - 682 024. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX W.P.(C) No.6546/2019 -2- OTHER PRESENT: SR. NAVNEETH N NATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T Sri Karunakaran C.K., the Counsel appearing for the petitioner, submits that having regard to the order dated 25.03.2019 made by the Commissioner of Income-Tax (Appeals)-I, the prayer in the writ petition for the present is not pressed. The counsel seeks liberty to work out the grievances, if any against the order dated 25.03.2019 in accordance with law. The statement is placed on record, accepted by granting the liberty as prayed for. The writ petition is closed. S.V.BHATTI JUDGE jjj -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER PASSED U/S. 144 R/S S.153A BY ASSISTANT COMMISSIONER INCOME TAX FOR THE ASSESSMENT YEAR 2013-14 DATED 30/12/2016. EXHIBIT P2OF APPEAL DATED 05/01/2019. EXHIBIT P2 AOF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL-1.Y.2013-14 DATED 05/01/2019. EXHIBIT P2 BOF PETITION FOR STAY FOR COLLECTION OF DEMAND DATED 05/01/2019. EXHIBIT P2 COF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P2 APPEAL, P2A AND P2B PETITIONS. EXHIBIT P3 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P4 AGAINST EXHIBIT P3 PENALTY ORDER. EXHIBIT P4 AOF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL-A.Y.2013-14 DATED 01/01/2019. EXHIBIT P4 BOF THE PETITION FOR STAY OF COLLECTION EXHIBIT P4 COF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P4 APPEAL, P4 AND P4B PETITIONS. EXHIBIT P5OF THE ASSESSMENT ORDER PASSED U/S.

ASSISTANT COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2014-15. -4- EXHIBIT P6 AGAINST EXHIBIT P5 ASSESSMENT ORDER. EXHIBIT P6 AOF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2014-15 DATED 05/01/2019. EXHIBIT P6 BOF THE PETITION FOR STAY OF COLLECTION EXHIBIT P6 COF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P6 APPEAL P6A AND P6B PETITIONS. EXHIBIT P7 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P8 AGAINST EXHIBIT P7. EXHIBIT P8 AOF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2014-15 DATED 01/01/2019. EXHIBIT P8 BOF THE PETITION FOR STY OF COLLECTION EXHIBIT P8 COF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P8 APPEAL, P8A AND P8B PETITIONS. EXHIBIT P9OF THE ASSESSMENT ORDER PASSED U/S.

ASSISTANT COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P10 AGAINST EXHIBIT P9 ASSESSMENT ORDER. EXHIBIT P10 AOF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2015-16 DATED 05/01/2019. EXHIBIT P10 BOF THE PETITION FOR STAY OF COLLECTION -5- EXHIBIT P10 COF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P10 APPEAL, P10A AND P10B PETITIONS. EXHIBIT P11 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX UNDER S.271 AAB OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P12 AGAINST EXHIBIT P11 PENALTY ORDER. EXHIBIT P12 AOF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL A.Y.2015-16 DATED 01/01/2019. EXHIBIT P12 BOF THE PETITION FOR STAY OF COLLECTION EXHIBIT P12 COF THE ACKNOWLEDGMENT ISSUED FOR EXHIBIT P12 APPEAL, P12 A AND P12 B PETITIONS. EXHIBIT P13OF WARRANT TO SALE OF EQUITY SHARES NO.TRO/CORP/KOCHI/ATLAS/2017-18 DATED 28/01/2019. EXHIBIT P13 AOF THE PROCLAMATION OF SALE NO.TRO(CORP)/KOCHI/ATLAS JEWELLERY/2018-19 DATED 28/01/2019.

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